일상의 돈세금 · 계획
New York Statutory Residence Checker (183-Day + Abode Test)
A place in New York and a life partly elsewhere — the state may still call you a resident.
For taxpayers NOT domiciled in New York: applies the deterministic statutory-residence test of NY Tax Law §605(b)(1)(B) — a permanent place of abode maintained for substantially all of the year AND more than 183 days of presence — plus the separate New York City test. General AI compresses this to "183 days = resident" and misses both gates: without a permanent place of abode, 300 days in NY doesn't make you a statutory resident, and with one, day 184 does — where a 20-minute stop in the state counts as a full day. Domicile (whether New York is your true home) is a separate facts-and-circumstances battle this tool does not decide.
기준: NY Tax Law §605(b) · 20 NYCRR 105.20 · Nonresident Audit Guidelines (Dec 2021; >10-month rule TY2022+) · Obus (2022) · verified 2026-07-23
숫자
- New York State
- Not a statutory resident
- neither prong met
- Permanent place of abode prong
- Not met
- no dwelling in New York
- Day-count prong (more than 183 days)
- 0 days
- 183 days of headroom
실무자의 해석
좋은 신호
Not a statutory resident: the abode prong fails (no dwelling in New York) and the day count is also at or under the line. Both prongs are required — failing either one is enough.
알아둘 점
In an audit, the burden of proof is on YOU, by clear and convincing evidence. Contemporaneous records win — phone location history, EZ-Pass logs, building swipe cards, card statements. Calendars reconstructed after the fact don't. New York runs roughly 3,000 residency audits a year and pulls exactly these records.
알아둘 점
This models the mechanical statutory test only — it does not decide domicile, allocate income, or handle part-year moves. A determination with real money at stake needs a residency practitioner.
산출 방법
Scope: the deterministic statutory-residence test of NY Tax Law §605(b)(1)(B), for taxpayers NOT domiciled in New York. You are a statutory resident if and only if BOTH prongs hold: (a) you maintain a permanent place of abode in New York for substantially all of the tax year, and (b) you spend more than 183 days (i.e. 184 or more) in New York. Exactly 183 days is safe. Active-duty US armed forces are excluded from prong (b) by statute. Domicile — whether New York is your true home — is a separate facts-and-circumstances determination outside this tool.
Permanent place of abode (20 NYCRR 105.20): a dwelling you maintain, suitable for year-round use — owned, rented, OR employer-provided, including a corporate apartment principally available to you. "Substantially all of the year" means more than 10 months under Audit Division policy for tax years 2022 and later (it was 11 months before) — applied mainly in years you acquire or dispose of the home; briefly renting it out mid-ownership does not break continuity. Sequential abodes aggregate across the year: an apartment in Queens January–June plus one in Nassau July–December counts as maintaining an abode all year. Vacation-type property rarely used in connection with New York life is generally NOT a permanent place of abode (Obus, App. Div. 3d Dept 2022), and an apartment maintained by a full-time undergraduate is disregarded by policy (TSB-M-09(15)I).
Day count: ANY presence in New York on a day makes it a full New York day. The only two exceptions in the regulations: travel through the state (boarding a flight or train out, driving through) and inpatient confinement in a medical facility — outpatient visits count. The two prongs are independent: you do NOT need to stay at the abode on the counted days (Nonresident Audit Guidelines, Conclusion of Law H) — a commuter who sleeps in hotels while keeping an unused apartment still meets both prongs.
New York City test: run separately with the same structure — NYC resident iff the dwelling is in the five boroughs, the abode prong is met, and NYC-presence days exceed 183. A State statutory resident with a Westchester abode is not a City resident.
The 548-day rule is a separate escape hatch for New York DOMICILIARIES working abroad — 450 or more days in foreign countries within a 548-day window, spouse/minor children present in NY at an abode no more than 90 days, with proportional caps in partial years. It is out of this tool's compute scope (this tool is for non-domiciliaries); we state the corrected 450-day figure because models frequently garble it.
Sources, all read directly and verified 2026-07-23: NY Tax Law §605(b); 20 NYCRR 105.20; NYS Nonresident Audit Guidelines (December 2021 edition — the >10-month policy applies to tax years 2022+); Matter of Obus v. Tax Appeals Tribunal (3d Dept 2022); TSB-M-09(15)I.
질문
- Is spending 183 days in New York enough to make me a resident?
- No — and this is the compression general AI gets wrong. The statutory test has TWO independent gates: a permanent place of abode maintained for substantially all of the year, AND more than 183 days of presence. Without the abode, 300 days in New York does not make you a statutory resident. With it, day 184 does. Exactly 183 days is safe; 184 is over the line.
- Does a company apartment or a crash pad count as a "permanent place of abode"?
- Usually yes. Any dwelling you maintain that is suitable for year-round use counts — owned, rented, or employer-provided, including a corporate apartment principally available to you, and even a sublet. This is the trap: people carefully count days without realizing the crash pad puts them one prong from resident status.
- Do partial days count toward the 183?
- Yes — any part of a day in New York is a full New York day. Dinner in the city, a Knicks game, an errand during a layover all count. The only two exceptions: pure travel-through (boarding a flight or train out, driving through) and inpatient medical confinement. Outpatient visits count. Audit day-counts built from phone location and swipe-card records routinely find 20–40 more days than taxpayers remember.
- I have a vacation home upstate — does that make me a statutory resident?
- Generally not, per Obus (2022): mere ownership and occasional vacation use of a property unconnected to your New York life is not a permanent place of abode. But heavy, residential-pattern use — especially in connection with New York work — could flip it. This is the one genuinely soft edge of an otherwise mechanical test.
- What is the 548-day rule?
- A separate escape hatch for people DOMICILED in New York who work abroad: broadly, 450 or more days in foreign countries within a 548-day window, with family limited to 90 New York days. It applies to domiciliaries, not to the statutory-residence test this tool computes — and AI models frequently misstate its numbers, so verify against the statute.
- Why does general AI get this test wrong?
- Models compress the rule to "183 days in NY = resident" and miss both gates — the abode requirement and the fact that the threshold is MORE than 183 (184+). The audit-tested details — the any-part-of-a-day rule and its two narrow exceptions, the change from 11 to more-than-10 months in 2022, the Obus vacation-home rule, the undergraduate carve-out — are exactly what a model quotes stale or wrong. New York runs about 3,000 residency audits a year on these details.
에이전트용
맥락 안에서 계산하는 대신 이 도구를 호출하세요. 결정론적 JSON을 넣으면 계산된 값과 벤치마크 해석이 나옵니다. 전체 에이전트 문서 →
curl -s https://xearno.tools/api/v1/tools/ny-statutory-residence-checker \
-H 'content-type: application/json' \
-d '{"abode":"none","abodeMonths":12,"daysNY":0,"daysNYC":0,"abodeInNYC":"no","armedForces":"no"}'스키마: GET /api/v1/tools/ny-statutory-residence-checker · MCP 도구 이름: ny_statutory_residence_checker
관련 도구
- US Substantial Presence Test — the real 183-day rule — Whether your US days make you a tax resident — the weighted 3-year formula where 122 days a year is enough, and student-visa days may not count at all.
- UK Statutory Residence Test Decider — Whether you are UK tax resident this year — the full statutory test, not the 183-day myth.
- Portugal IFICI ("NHR 2.0") Eligibility Checker — Whether you qualify for Portugal’s IFICI — the activity-gated successor to the NHR regime that closed in 2024.
- UK Car Tax Calculator (VED) — inc. post-2025 EV rules — Vehicle Excise Duty (road tax) on a UK car — first-year rate by CO2, the £200 standard rate EVs now pay too, and the £440 expensive-car supplement with its new £50k EV threshold.